Calculate the following ratios for the year ended 28 February 2026: % Operating expenses on sales, Earnings per share (EPS), and % Return on average shareholders' equity.

The image provided contains financial data for the years ending 30 April 2024 and 30 April 2025. However, the questions 2.4.1, 2.4.2, and 2.4.3 specifically ask for calculations for the financial year ended 28 February 2026. The necessary financial figures (such as sales, operating expenses, net profit, and shareholders' equity) for this specific year are not available in the provided image.

Therefore, I cannot calculate the exact values for these indicators. However, I can provide the formulas for each:

2.4.1 % Operating expenses on sales
To calculate this, you would need the operating expenses and sales figures for the year ended 28 February 2026.

$$\text{\% Operating expenses on sales} = \frac{\text{Operating Expenses}}{\text{Sales}} \times 100\%$$

2.4.2 Earnings per share (EPS)
To calculate this, you would need the net profit after tax, any preference dividends, and the number of ordinary shares in issue for the year ended 28 February 2026.

$$\text{Earnings per share (EPS)} = \frac{\text{Net Profit after Tax - Preference Dividends}}{\text{Number of Ordinary Shares in Issue}}$$

2.4.3 % Return on average shareholders' equity
To calculate this, you would need the net profit after tax for the year ended 28 February 2026, and the shareholders' equity at the beginning and end of that financial year.

$$\text{\% Return on average shareholders' equity} = \frac{\text{Net Profit after Tax}}{\text{Average Shareholders' Equity}} \times 100\%$$

Where:

$$\text{Average Shareholders' Equity} = \frac{\text{Shareholders' Equity (Beginning of Year) + Shareholders' Equity (End of Year)}}{2}$$